Colorado § 39-22-116 - Tax tables for individuals.
Full text of Colorado Colorado Revised Statutes § 39-22-116 — Tax tables for individuals., with citation guidance and answers to common questions.
§ 39-22-116. Tax tables for individuals.
(1) In lieu of the tax imposed by section 39-22-104, there is hereby imposed for each taxable year on the federal taxable income of every individual for Colorado income tax purposes who does not itemize his deductions for the taxable year and whose federal taxable income for Colorado income tax purposes for such taxable year does not exceed the ceiling amount a tax determined under tables applicable to such taxable year, which shall be prescribed by the executive director and which shall be in such form as he deems appropriate. In the tables so prescribed, the amount of the tax shall be computed on the basis of the rate prescribed by section 39-22-104.
(2) For purposes of subsection (1) of this section, "ceiling amount" means, with respect to any taxpayer, the amount, not less than twenty thousand dollars, determined by the executive director for the tax rate category in which such taxpayer falls.
(3) Repealed.
(4) For purposes of this article, the tax imposed by this section shall be treated as the tax imposed by section 39-22-104.
(5) Whenever it is necessary to determine the federal taxable income of an individual for Colorado income tax purposes to whom this section applies, the federal taxable income for Colorado income tax purposes shall be determined under section 39-22-104.
(6) The executive director may provide that this section shall apply for any taxable year to individuals who itemize their deductions.
Source: L. 87: Entire part R&RE, p. 1436, § 2, effective June 22. L. 88: (1) amended and (3) repealed, pp. 1314, 1317, §§ 7, 17, effective May 29.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-22-116
What does Colorado Revised Statutes § 39-22-116 cover?
Section 39-22-116 ("Tax tables for individuals.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 39-22-116?
A common citation format is "Colorado Revised Statutes § 39-22-116" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 39-22-116 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.